Summer Semester 2009/10
Summer Semester 2010/11
Winter Semester 2010/11
Computer Financial Accounting KSU01435
Course content:
Classification of costs. Measurement of costs and product pricing. Account of an imputed cost. Methods for estimating the fixed and variable costs for decision-making. Models of cost accounting. Breakeven analysis. Sensitivity analysis of profit. Pricing decisions. Short-term decision optimization. Investment decisions (NPV, IRR). Budgeting of revenues, costs and performance. Establishment, control and interpretation of deviations from the intended result. Establishment, control and interpretation of cost variation. Transfer pricing. Theory of constraints and throughput accounting.
Learning outcomes: skills in a spreadsheet application to solve a number of problems in managing costs and making other strategic decisions in the company.
(in Polish) Rodzaj przedmiotu
Course coordinators
Bibliography
a) basic references:
1. Controlling kosztów i rachunkowość zarządcza, Gertruda Krystyna Świderska (red.), "Difin", Warszawa 2010.
2. Sebastian Wilczewski, Maciej Wrzód, Excel 2007 w firmie.
Controlling, finanse i nie tylko, Wydawnictwo Helion, 03/2008.
3. Piotr Szczypa, Rachunkowość zarządcza: klucz do sukcesu, CeDeWu, Warszawa 2009.
b) supplementary references:
1. Materials prepared by teacher.
2. Denise Etheridge, Excel 2007 PL: 100 najlepszych sztuczek i trików, Helion, Gliwice 2009.
3. Edward Nowak, Zaawansowana rachunkowość zarządcza, Polskie Wydawnictwo Ekonomiczne, Warszawa 2009.
4. Rachunek kosztów. Podejście operacyjne i strategiczne. Irena Sobańska (red.), Wydawnictwo
C.H. BECK, Warszawa 2009.